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Current CRA website

Phase VII Tax Relief Measures Advertising Campaign: Creative Testing

The Anonymous concept also appeared to generate the strongest emotional connection. ...
Scraped CRA Website

ARCHIVED - Partnerships - Income of non-resident partners

A person who is deemed by subsection 96(1.1) to be a member of a partnership, and who may have only a remote connection with the partnership, is nevertheless to be viewed as carrying on the business by virtue of subsection 96(1.6). ...
Scraped CRA Website

ARCHIVED - Farm losses

The whole amount of such losses will be disallowed as personal or living expenses (paragraph 18(1)(h)) which are defined in subsection 248(1) as including the expenses of properties maintained by the taxpayer for his or her use or benefit or for that of related persons and not maintained in connection with a business carried on for profit or with a reasonable expectation of profit. ...
Scraped CRA Website

ARCHIVED - Permanent Establishment of a Corporation in a Province

The term "permanent establishment" is defined in subsection 400(2) of the Regulations in connection with the determination of "taxable income earned in the year in a province" (as defined in subsection 124(4)) for purposes of the deduction under subsection 124(1). ...
Scraped CRA Website

ARCHIVED - Capital Cost Allowance - Logging Assets

Where different parts of the class were used in connection with different timber limits or sections thereof, separate rates are computed for each part of the class as though each part of the class were the taxpayer's only property of that class. ...
Scraped CRA Website

Calculation of the Notional Input Tax Credit that may be Claimed by a Creditor Under Subsection 183(7)

In order to allow for a recovery of GST/HST paid on these expenditures, subsection 183(2) deems that any costs made in connection with the supply of seized property, except for the costs associated with the seizure or repossession itself, are made in the course of a commercial activity, including any costs for improvements, maintenance, selling and storage of the property. ...
Scraped CRA Website

100% Rebate for Exports by a Charity or a Public Institution

It expends the following amounts in Ontario in connection with this project. ...
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General Guide for Non-Residents - 2016 - Index

You may hear a beep and experience a normal connection delay. Regular hours of service Monday to Friday (but not holidays) 9 a.m. to 5 p.m. ...
Current CRA website

Newsletter no. 95-3, Actuarial Report Content

Newsletter no. 95-3, Actuarial Report Content May 12, 1995 In this newsletter we provide information about our requirements for processing actuarial reports filed with us in connection with employer funding of a defined benefit provision of a registered pension plan. ...
Scraped CRA Website

Chapter History

However, these sections now appear in the Table of contents for easy access; the statement that folios are only available in electronic format has been moved to the end of the Application section; and the words “as promulgated under the Act” in connection with the Income Tax Regulations have been removed from the Application section, in the interest of using plain language. ...

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